(A) The Municipal Treasurer shall be the custodian of all moneys belonging to the municipality. He

or she shall keep all money belonging to the municipality separate, and distinct from his or her own

money. He or she shall keep a separate account of each fund or appropriation, and the debits, and credits

belonging thereto. He or she shall issue duplicate receipts for all moneys received by him or her for the

municipality. He or she shall give to every person paying money into the Municipal Treasury, a receipt

therefor, specifying the date of payment, and the account paid. One of the receipts shall be filed with his

or her monthly report, and the last copy of the said receipt shall be kept on file in his or her office. His

or her books, and accounts shall always be open for inspection by any citizen of the municipality

whenever any municipal fiscal record, audit, warrant, voucher, invoice, purchase order, requisition,

payroll check, receipt or other record of receipt, cash or expenditure involving public funds is involved.

He or she shall cancel all bonds, coupons, warrants and other evidences of debt against the municipality,

whenever paid by him or her, by writing, or stamping on the face thereof, “Paid by the Municipal

Treasurer”, with the date of payment written or stamped thereon.

(B) He or she shall collect all special taxes, allocate special assessments to the several owners, and

shall obtain from the County Treasurer a monthly report as to the collection of delinquent taxes. The

Treasurer’s daily cash book shall be footed and balanced daily, and he or she shall adopt such

Employees and Officials 49

bookkeeping methods as the governing body shall prescribe. He or she shall invest and collect all money

owned by, or owed to, the municipality as directed by the governing body.

§ 33.24 TREASURER’S MONTHLY REPORT/ANNUAL REPORT.

(A) Treasurer’s monthly report. The Municipal Treasurer shall, at the end of each and every month,

and such other times as the governing body may deem necessary, render an account to the governing

body under oath showing the financial state of the municipality at that date, the amount of money

remaining in each fund and the amount paid therefrom, and the balance of money remaining in the

Treasury. He or she shall accompany the said account with a statement of all receipts, and

disbursements, together with all warrants redeemed, and paid by him or her. He or she shall also

produce depository evidence that all municipal money is in a solvent, and going bank in the name of the

municipality. If the Municipal Treasurer shall neglect, or fail for the space of ten days from the end of

each and every month to render his or her accounts as aforesaid, the governing body shall, by resolution,

declare the office vacant, and appoint some person to fill the vacancy. The Municipal Treasurer shall

be present at each regular meeting of the governing body at which time he or she shall read, and file his

or her monthly report.

(Neb. RS 17-606) (1999 Code, § 1-205)